Progressive estate taxation
Year of publication: |
2010
|
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Authors: | Farhi, Emmanuel ; Werning, Iván |
Published in: |
The quarterly journal of economics. - Oxford : Univ. Press, ISSN 0033-5533, ZDB-ID 3137-9. - Vol. 125.2010, 2, p. 635-673
|
Subject: | Erbschaftsteuer | Inheritance tax | Steuerprogression | Progressive taxation | Eltern | Parents | Altruismus | Altruism | Optimale Besteuerung | Optimal taxation | Theorie | Theory |
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